Does 170(c)(1) or (2) of the Internal Revenue Code include a State Public Academic University?

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Does 170(c)(1) or (2) of the Internal Revenue Code include a State Public Academic University?

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Whether an organization is included in 170(c)(1) or (2) depends on the organization’s status according to the IRS. Please check with your legal counsel if you are unsure of your organization’s IRS status. As a reminder, the eligibility requirements state that an organization must be described in section 501(c)(3) of the Internal Revenue Code and exempt from taxation under section 501(a), or any entity or organization described in sections 170(c)(1) or (2) of the Internal Revenue Code.